Commissioner of Income Tax, Gujarat v. 4 Gujarat Flluro Chemicals

1 SCC 126Reported decision2014#21737 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Judgments citing Commissioner of Income Tax, Gujarat v. 4 Gujarat Flluro Chemicals

Principal Commissioner of Income Tax-7 vs. Punjab & Sind Bank

ITA/1447/2018HC Delhi04 Aug 2022

Bench: HON'BLE MR. JUSTICE MANMOHAN,HON'BLE MS. JUSTICE MANMEET PRITAM SINGH ARORA

Section 220Section 220(2)Section 234DSection 234D(2)Section 244ASection 244A(1)(b)

…interest under Section 244A of the Act on the refund granted. The CIT(A) dismissed the appeal of the respondent, relying upon the judgment of the Supreme Court in the case of Commissioner of Income Tax, Gujarat vs. Gujarat Fluoro Chemicals reported in (2014) 1 SCC 126. The CIT(A) concluded that the claim of ‘interest’ by the respondent for the refund amounts to 'interest on interest' and held that it is beyond the scope of Section 244A of the Act. 4. The respondent aggrieved by the aforesaid order of the CIT(A) filed an appeal before the ITAT, which allowed the appeal placing reliance on the judgment of the Divi…

Pr. Commissioner of Income Tax, Shimla vs. Ms Solan District Truck Operators Transport Co Operative Society Ltd Darlaghat Through President

ITA/5/2020HC Himachal Pradesh10 Sept 2020

Bench: HON'BLE MR. JUSTICE TARLOK SINGH CHAUHAN,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

For Appellant: Mr. Vinay Kuthiala, Sr. Advocate

Section 143Section 154Section 244Section 244A

…IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA. ITA No. 5 of 2020 Decided on: 10.09.2020 Pr. Commissioner of Income Tax ...Appellant. Versus M/s Solan District Truck Operators Transport Co-op. Society …Respondent. __________________________________________________________ Coram: Hon’ble Mr. Justice Tarlok Singh Chauhan, Judge. Hon’ble Ms. Justice Jyotsna Rewal Dua, Judge. Whether approved for reporting? 1 No For the Appellant : Mr. Vinay Kuthiala, Sr. Advocate with Ms. Vandana Kuthiala, Advocate. (Through Video Conferencing) Tarlok Singh Chauhan, Judge (…

Pr. Commissioner of Income Tax Shimla vs. M/S Ambuja Darla Kashlog Mangoo

ITA/23/2019HC Himachal Pradesh25 Nov 2019

Bench: HONOURABLE THE CHIEF JUSTICE L. NARAYANA SWAMY,HON'BLE MS. JUSTICE JYOTSNA REWAL DUA

Section 143Section 154Section 244Section 244A(2)

…CIT (A) vide its order dated 05.10.2016 (Annexure P-3) dismissed the appeal of the assessee, while relying upon the judgment of the Hon’ble Supreme Court in case titled as Commissioner of Income Tax, Gujrat vs. Gujrat Fluoro Chemicals, reported in (2014) 1 SCC 126. It is further averred that the aforesaid order of CIT(A) was again challenged by the assessee before the ITAT, by way of ITA No. 282/Chd/2017. The appeal of the assessee was allowed by the ITAT vide its order dated 30.10.2017 (Annexure P-4) directing the revenue to pay compensation in the shape of simple interest on the amount due at t…